REGISTERED NUMBER: 03229827 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

M J P Trading Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D I Haig

A M Wills

C R I Haig

REGISTERED OFFICE:

Rural Enterprise Centre

Vincent Carey Road

Rotherwas

Hereford

Herefordshire

HR2 6FE

REGISTERED NUMBER:

03229827 (England and Wales)

ACCOUNTANTS:

A D Accounts Limited

Rural Enterprise Centre

Vincent Carey Road

Rotherwas

Hereford

Herefordshire

HR2 6FE

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

-

269

-

269

CURRENT ASSETS

Stocks

9,457

-

Debtors

7

307,591

401,173

Cash at bank

260,067

209,766

577,115

610,939

CREDITORS

Amounts falling due within one year

(120,737

)

(201,156

)

NET CURRENT ASSETS

456,378

409,783

TOTAL ASSETS LESS CURRENT LIABILITIES

456,378

410,052

PROVISIONS FOR LIABILITIES

(16

)

(67

)

NET ASSETS

456,362

409,985

CAPITAL AND RESERVES

Called up share capital

8

6,000

6,000

Capital redemption reserve

40,340

40,340

Retained earnings

410,022

363,645

SHAREHOLDERS' FUNDS

456,362

409,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

P D I Haig - Director

1.	STATUTORY INFORMATION

M J P Trading Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax and the value of commissions receivable.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill

- 5 years straight line

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

and 31 May 2025

110,000

AMORTISATION

At 1 June 2024

and 31 May 2025

110,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

and 31 May 2025

5,231

DEPRECIATION

At 1 June 2024

4,962

Charge for year

269

At 31 May 2025

5,231

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

269

7.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

23,602

44,028

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6,000

Ordinary

£1

6,000

6,000

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contribution payable by the company to the fund and amounted to £6,600 (2024 - £6,600). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at 31 May 2025.